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Capital Assets (Inquiries)

Volume 477: debated on Tuesday 4 July 1950

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51.

asked the Chancellor of the Exchequer why taxpayers are being asked by inspectors of taxes to what use they are putting the proceeds of the sale of capital assets; and under what Act or regulation such inquiries are being addressed to them.

Inspectors of taxes have to make such inquiries as are necessary to ensure that liability to tax is correctly determined. If the hon. Member has cases in mind where he considers that improper questions have been asked, and will give me particulars of them, I shall be glad to look into them.